Instructions: Classify the following manufacturing costs and expenses incurred by Garcia Manufacturing Co., making soda drinks, by using the following code letters: A. Direct material Cost B. Direct labor cost C. Manufacturing overhead cost D. Period Cost 1. Sale Solution Cost Code Reason 1 D Sales commision to employees is not related with Product directly. 2 C Dep. on Factory Equipment in Manufacturing O/H because related with Factory 3 D Promotional Cost are Period Costs. 4 A All this are material used in production so Direct Material Cost. 5 C Rent on Machinery is a Manufacturing O/H because related with Factory 6 D Not directly related with any product so it is a Period Cost. 7 C Manufacturing O/H Cost because related with Factory 8 C Indirect Material included in O/H 9 C Indirect Labor Cost included in O/H 10 B Directly related with production so Direct Labor Cost. .